Authorizes First Unitarian Society to file applications for real property tax exemptions.
TITLE OF BILL: An act to authorize First Unitarian Society to file applications for real property tax exemptions
PURPOSE: This bill would permit the City of Schenectady to accept late applications to address the real property taxes owed by the First Unitarian Society of Schenectady for the 2008 and 2009 tax years.
SUMMARY OF PROVISIONS: This bill permits the Schenectady City Assessor to accept and evaluate applications from the First Unitarian Society of Schenectady to address their 2008 and 2009 real property tax bills even though the deadlines for these application periods have ended. If the Assessor finds that the entity and properties are indeed tax exempt, this bill would permit the City to grant the exemption and refund any excess property taxes already paid.
EXISTING LAW: Under current law, there is no authority for the Assessor to accept and evaluate late applications. A not-for-profit owner of a property would be exempt pursuant to Section 420-a of the Real Property Tax law.
JUSTIFICATION: The First Unitarian Society of Schenectady has been an active church for over 111 years. They are a 400 member congregation which actively serves and assists members within and outside of the community, This not-for-profit entity provides valuable charitable services to many children and families in need. This property tax exemption will help enable them to continue providing services to the community.
The church missed the application deadline and did not receive its tax exempt status for prior year's rolls; therefore they must now rectify this situation with legislation.
LEGISLATIVE HISTORY: Similar to S.5479/A.8042 of 2011
FISCAL IMPLICATIONS: Will restore real property tax exemptions which previously existed, returning relative shares of tax-exempt and taxpaying properties to their status in prior years.
EFFECTIVE DATE: Immediately
STATE OF NEW YORK ________________________________________________________________________ 4538 2013-2014 Regular Sessions IN SENATE April 8, 2013 ___________Introduced by Sen. FARLEY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize First Unitarian Society to file applications for real property tax exemptions THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Notwithstanding any other provision of law to the contrary, the assessor of the city of Schenectady is hereby authorized to accept from First Unitarian Society, applications for exemptions from real property taxes pursuant to section 420-a of the real property tax law for the 2008 and 2009 real property taxes for the parcels owned by First Unitarian Society located in the city of Schenectady at 1227 Wendell Avenue, Schenectady, otherwise known as section 39.67, block 1, lot 3; 1248 Wendell Street, otherwise known as section 39.68, block 1, lot 34.1. If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for the imposition of such taxes. If satisfied that First Unitarian Society would otherwise be entitled to such exemptions if it had filed the applications for the exemptions by the appropriate taxable status dates, the assessor of the city of Schenectady may upon approval by the city council of such city, grant exemptions from real property taxation for the 2008 and 2009 tax years and owing by such not-for-profit organiza- tion on the effective date of this act, and make appropriate correction of the applicable rolls. If such exemptions are granted and if such not-for-profit organization shall have paid any tax with respect to the subject rolls, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties or interest remaining unpaid. S 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07890-01-3